1.005 Exemption of Annuity or Pension Payments to Fire and Police Personnel

Origin: Income from noncontributory annuities or pensions to certain retired fire and police personnel or their survivors are tax-exempt.

Origin: M.G.L. c. 32

Personal Income Tax

Exclusions from Gross Income

1.005

Exemption of Annuity or Pension Payments to Fire and Police Personnel

Income from noncontributory annuities or pensions to certain retired fire and police personnel or their survivors are tax-exempt.

included in 1.006

IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C.	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.